Professional esports athletes must register for tax.

The law is clear - income from esports by professionals is taxable.

There is a specific inclusion in the gross income definition (the definition used as the starting point to determine an individual’s taxable income) which states that amounts received in relation to services rendered – even if it is a voluntary award – will be included in gross income and subject to tax.

Since a professional esports athletes would either be seen as an employee of, or as an an independent contractor, of the company for which he/she plays (see The basics about contracts for esports athletes) if such employee receives a reward related to his job function, it will be considered gross income as it is linked to services rendered.

Thus winning prize money in a competition if you are a professional esports athlete would  be seen by revenue authorities (SARS) as being related to a job function.

Whether the prize could be cash or otherwise, the prize will still be subject to tax.

If it is a non-cash prize, the monetary worth of that specific item will be included in gross income and subject to tax.

Thus it stands to reason that all companies paying prize monies to professional athletes, and/or to the companies  for which they play, must satisfy themselves that they are complying to SARS rules. The companies receiving such prize money (which often call themselves MGO's) running professional teams need to register with the revenue authorities in regard to declaring their winnings and the withholding of tax on their athletes.

Additional reading:

• 2026 Calendar of events
• AEC24 - Champions of all of Africa - Protea Female Counter Strike 2 Esports Team wins AEC24
• AEC24 - Forged in battle - a Counter Strike story...
• AEC24 - Thato Maredi outperforms Bafana Bafana!
• Affiliation: Private Clubs
• Affiliation - Procedure to be followed by school clubs affiliating for the 2026 season.
• ACES - Avenging Bafana
• ACES - Thato advances to the knock-out stages!
• Events - Northern Cape Online Esports Provincial Championships - 24 January 2026.
• GEF - Clash Royale esports athletes may win a trip to Mumbai....
  
• National Team Trials - Who qualifies for MSSA National Team Trials?
  
• Results - Northern Cape Online Esports Provincial Championships - 24 January 2026.
• Sportsmanship Award - Sportsmanship Award - Northern Cape Online Esports Provincial Championships
• Streaming - Streaming of MSSA's Northern Cape Online Championships for the MLBB esports title.

Athlete's rights:

• Is a professional gamer in South Africa entitled to a salary?
• Professional esports athletes must register for tax.

For the first time, female learners shall earn prize money for esports.

Charlize Seremak who, while in HHTS Sasolburg, represented South Africa at IESF's 11th World Championships in Seoul, South Korea.

With the MSSA's NWU Online School League about to start on 25th of July 2022 excitement is running high as schools and players ready themselves for the largest purse to be awarded to an official national school league. 

Not only did NWU increase the overall sponsorship to R65,000.00, but iit is the first time ever in South Africa that there will be awarded a prize exclusively to the top female teams and/or individual players in the game tites for which prize money shall be given.

It should be noted that should a female player win overall, and not just be the highest placed female, such female athlete shall earn both the overall purse as well as the extra R1,000.00.

The prizes are divided into three catagories:

• Overall purse prize being a bursary (courtesy of NWU to the value of R30,000.00 and R5,000.00 for the CS:GO, DotA 2, efootball, Mobile Legends Bang Banc, and Street Fighter V esports titles,
• Prizes for the best female athletes, and
• Best school award.

Even though only six (6) of the eleven (11) titles carry the fabulous prizes as sponsored by North West University (NWU), it should be noted that that ALL titles offered do count towards:

• Participation in National Team Trials, and
• School Provincial Colours

The distribution of the best female prize from NWU is as follows:

Title	Platform	age restriction	Players	Prize distribution
Clash Royale	Mobile	12	1 v 1	R1,000.00
CS GO	PC,	16	5 v 5	R1,000.00
DotA 2	PC	12	5 v 5	R1,000.00
efootball (PES 2022)	Console	12	1 v 1	R1,000.00
Mobile Legends Bang Bang	Mobile	12	5 v 5	R1,000.00
Street Fighter V	Console	12	1 v 1	R1,000.00

The other esports titles being offered are:

Title	Platform	age restriction	Players
HearthStone	Mobile	7	1 v 1
FIFA ‘22	Console	12	1 v 1
League of Legends	PC	12	5 v 5
Paladins	PC/console	12	5 v 5
VainGlory	Tablet/cell	12	3 v 3

In keeping with Mind Sport South Africa's policies re development programmes, entries are free and gratis to registered players who are unable to afford to enter such championships should the designated school official formally request assistance. Such applications must be directed to the MSSA at: e-mail: mindsportscorrespondence@gmail.com 

Players who are registered with any affiliated school may participate.

• Only a designated school official may enter a school team  consisting of at least one athlete.
• Entry fees must be deposited directly into Mind Sports South Africa's account, held at ABSA Bank, account number, 90 4766 7676. 
• Entries are R50.00 per player and photographs of all athletes must accompany such entry.
• No entries shall be accepted without MSSA having received proof of payment.
• All entries must be entered onto the entry form that may be downloaded from https://docs.google.com/spreadsheets/d/1VEYdTjmTj6FvqNDftSz9QdAYsiOiRaaI7EUY_rKxDUI/edit#gid=0
• Entries close on Sunday, 24 July 2022.

The following Medals may be awarded at MSSA's 2022 Annual Inter-School League:

• HIGH SCHOOL (FEMALE): Medals shall be awarded to the first three high school scholars.
• PRIMARY SCHOOL (FEMALE): Medals shall be awarded to the first three high school scholars.
• HIGH SCHOOL (MALE): Medals shall be awarded to the first three high school scholars.
• PRIMARY SCHOOL (MALE): Medals shall be awarded to the first three high school scholars.

Please note the medals shall be awarded at a MSSA offline event.

Colours and National Team Trials:

• Provincial Colours: All Players who win all of their Matches at MSSA's 2019 Annual Inter-School League will earn Provincial Colours.
• Provincial Colours: All Players who score within the top 50% in a specific Period at a Provincial Championship, and who also score within the top 50% at MSSA's 2019 Annual Inter-School League in the same period and in the same year, shall earn Provincial Colours.
• National Team Trials: All Players that score within the top 20% or top three places, whichever is greater, in a specific Period at a Provincial or National Championship will be eligible for selection for the National Squad. 

It must be remembered that only schools affiliated to MSSA may participate in the 2022 NWU Online Schools League.

For further information, please contact mindsportscorrespondence@gmail.com, or WhatsApp 078 069 3089.

Additional reading:

• 2022 Calendar of Events
• Affiliation: Private Clubs
• Affiliation - School
• Events: KwaZulu Natal Online Esports Championships - 23 July 2022
• IDF: MSO Grand Prix 2022
• IESF: Bali Confirmed as Host of the 2022 World Esports Championships Finals
• IESF: Charl triumphs at the South African Qualifiers for the MONACO SIM RACING WORLD CUP 2022
• IESF: IESF TO HOST CSGO EVENT FOR FEMALES.
• IESF: MSSA officially enters Protea Team
• IESF: Six Game Titles for IESF's 2022 World Esports Championships
• Ladder: Clash Royale
• Notices: Calling all volunteers
• Notices - Advertise your club
• Notices: Learners may play for both private and school clubs
• Notices: The Student's Representative
• Notices - Transfer season
• NWU Online School league: R65,000.00 in prizes for esports league
• NWU Online School league: Distribution of prizes to overall winners for 2022 NWU Online School League
• NWU  Online School League: For the first time, female learners shall earn pize money for esports.
• NWU Online School league: Six esports titles to receive share of R65,000.00 in 2022 NWU Online School League.
• NWU Online School league: Top school to earn a  boost to its esport programme.
• Protea Colours: Qualifying for Protea Colours 
• Rankings: South Africa's Top Ten esports schools
• Rankings: South Africa's Top Ten Premier Esports Clubs
• Results: 2022 Online Western Cape Championships
• Results: Combined Online Provincial Championships for Schools
• Results: Results: Gauteng Provincial Championships
• Results: Tshwarelo Tshwane of Montanus Primary School earns National Primary School Colours for Primary School
• Titles: With immediate effect.
• Titles - esports: High School Championships
• Titles - esports: Premier Championships
• Titles - esports: Student Championships

WADA LAUNCHES ITS NEW ATHLETE CENTRAL WHEREABOUTS APP

The World Anti-Doping Agency (WADA) is pleased to announce that as of today, Athlete Central, the Agency’s new App that facilitates athlete compliance with Whereabouts rules under the global anti-doping program, is available for use and download from the Apple Store and Google Play. Athlete Central, which is powered by WADA’s Anti-Doping Administration & Management System (ADAMS), replaces WADA’s current App that has been operational for a few years and required modernizing.

Whereabouts rules, which are a key component of global sport’s crucial out-of-competition testing programs, are part of the International Standard for Testing and Investigations. The rules require a limited number of top-level athletes within a Registered Testing Pool (RTP) to provide their Anti-Doping Organization (ADO) with details of where they can be found for one hour every day.

WADA Director General, Olivier Niggli, said: “We are very pleased that WADA’s launch of Athlete Central will dramatically improve and facilitate the athlete experience in complying with their Whereabouts requirements. The new app will allow WADA and ADOs to better support clean athletes, who want to be able to compete on a level playing field. Since the inception of Whereabouts rules, these rules have been modified and improved to make them more user-friendly and less intrusive while retaining their impact. Today, we can proudly say that we have gone one step further in WADA’s mission to lead a collaborative worldwide movement for doping free sport.”

To better understand the needs of its key beneficiaries – the athletes, Athlete Central was developed taking careful consideration of their feedback. WADA’s project team solicited athletes’ views actively and received 2,500 unique submissions that then shaped the App’s specifications. In addition, in the lead-up to today’s launch, some ADO staff tested the App and a significant number of active athletes have been trialing it to file their Whereabouts. WADA also provided a demo of Athlete Central to interested athletes and other participants of the Agency’s Fifth World Conference on Doping in Sport, that was held from 5-7 November in Katowice, Poland.

WADA Deputy Director, Standards & Harmonization and Principal, ADAMS Advancement, Stuart Kemp, said: “This is a significant milestone in the ADAMS ‘Next Gen’ project and athlete feedback was paramount in delivering what we believe is a new, easy and secure way for athletes to provide their Whereabouts. Features such as location-based address recommendations, dashboard, push notifications and Single Sign-On (SSO), will positively impact the way athletes provide Whereabouts information, making it easier to comply anytime, anywhere. We hope Athlete Central meets athletes’ expectations and we look forward to delivering the next modules of ADAMS ‘Next Gen’ to the anti-doping community.
 
For more information, please:

• visit the Athlete Central page of WADA’s website; and
• view the making of ‘Athlete Central’ video

 About ADAMS

ADAMS is a secure and free, web-based system that centralizes doping control-related information such as athlete Whereabouts, testing history, laboratory results, the Athlete Biological Passport, Therapeutic Use Exemptions (TUEs) and information on Anti-Doping Rule Violations.

In 2017, significant upgrades to ADAMS’ underlying infrastructure laid the foundation for the complete rebuild of ADAMS, which will serve all athletes and anti-doping stakeholders better going forward. Referred to as ‘Next Gen’ ADAMS, the rebuild prioritizes mobility of ADAMS use, enhanced connectivity, reliability and performance, as well as general usability. All of ADAMS’ new features are also designed with privacy, information security, and transparency for end users as a priority.

Planning and development of ‘Next Gen’ ADAMS first focused on the development of Athlete Central. Other modules are to follow, which WADA will communicate to stakeholders in due course.

WADA SEEKS NOMINATIONS FOR 2020 STANDING COMMITTEE CHAIR VACANCIES

Montreal, 25 September 2019 – The World Anti-Doping Agency (WADA) is seeking nominations for 2020 for the Chairs of four (of its five) Standing Committees, which report into WADA's Executive Committee (ExCo) and Foundation Board (Board) and act as advisory committees, providing guidance for the Agency’s programs.

The current Standing Committee Chair terms end on 31 December 2019. This public call applies to the following four vacancies:

1. Athlete Committee
2. Education Committee
3. Finance and Administration Committee
4. Health, Medical and Research Committee

The successful candidates will take office on 23 January 2020 [the date that WADA’s ExCo will approve the nominations]; and, their terms will conclude on 31 December 2022; after which, candidates may reapply to continue for two further three-year periods.
 
The term of the Agency’s Compliance Review Committee Chair also concludes on 31 December 2019; however, this role will be filled via a different process due to a stricter requirement for independence. The newly formed Nominations Committee will be responsible for recruiting, reviewing and vetting the candidates for this specific position, and for setting the related processes.
 
Standing Committee Chair Role
 
Below, WADA is pleased to provide links to the revised Role Description/Position Profiles and Terms of Reference for each of the Committee Chair positions, which outline the scope of work and detail the functioning of the respective Committees.

• Athlete Committee: Role Description/Position Profile and Terms of Reference
• Education Committee: Role Description/Position Profile and Terms of Reference
• Finance and Administration Committee: Role Description/Position Profile and Terms of Reference
• Health, Medical and Research Committee: Role Description/Position Profile and Terms of Reference

How to apply
 
To be considered, all applications must be forwarded by Friday, 1 November 2019 to Mr Olivier Niggli, WADA Director General, (c/o e-mail: marjorie.chinnarassen@wada-ama.org or fax: +1 514 904 8743).
 
In the case of the Athlete Committee Chair, the closing date to submit applications is Thursday, 24 October 2019. This special timeline is required as the WADA Athlete Committee will be reviewing the applications, which is not the case for the other positions.
 
All nominations must include the following:

• a maximum one-page cover (motivational) letter;
• an updated curriculum vitae, which fully captures the candidate’s experience and expertise;
• letters of endorsement from at least two members of WADA’s Board (one representing the Olympic Movement and one representing the Public Authorities); and
• a signed declaration of independence form.

Any questions can also be directed to Mr Niggli, c/o Ms Chinnarassen.

Governance Reforms and Independence

As it relates to independence, in 2017 and 2018, WADA carried out a governance review, which resulted in a series of reforms that were endorsed by WADA’s Board in November 2018; including, that certain independence criteria be applied to some governance roles.

Accordingly, the Chair of each of these four Committees will need to meet the following requirements of WADA’s General Standard of Independence as stipulated below:

"An individual is considered independent when he/she remains free of undue influence, is independent in character and judgment and there are no relationships or circumstances which to an informed third party could affect, or could appear to affect, the individual's judgment."

About WADA

Formed in 1999, WADA is an international independent agency composed and funded equally by the Sports Movement and Governments of the world. As the global regulatory body, WADA’s primary role is to develop, harmonize and coordinate anti-doping rules and policies across all sports and countries. Its key activities include: ensuring and monitoring effective implementation of the World Anti-Doping Code and its related International Standards; scientific and social science research; education; intelligence and investigations; and building anti-doping capacity with anti-doping organizations worldwide.

WADA’s vision is a world where all athletes can compete in a doping-free sporting environment; and, the Agency’s mission is to lead a collaborative worldwide movement for doping-free sport.

WADA is composed of a 38-member Board, which is WADA’s supreme decision-making body; a 12-member ExCo, which is WADA’s ultimate policy-making body and several Committees. The Board and ExCo are composed equally of representatives from the Sports Movement and Governments. The Board delegates the actual management and running of the Agency, including the performance of activities and the administration of assets, to the ExCo.

Professional esports athletes must register for tax.

The law is quite clear.

There is a specific inclusion in the gross income definition (the definition used as the starting point to determine an individual’s taxable income) which states that amounts received in relation to services rendered – even if it is a voluntary award – will be included in gross income and subject to tax.

Since a professional esports athletes would be considered to be an employee of the company for which he plays (see The basics about contracts for esports athletes) if such employee receives a reward related to his job function, it will be considered gross income as it is linked to services rendered.

Thus winning prize money in a competition if you are a professional esports athlete would  be seen by revenue authorities (SARS) as being related to a job function.

Whether the prize could be cash or otherwise, the prize will still be subject to tax.

If it is a non-cash prize, the monetary worth of that specific item will be included in gross income and subject to tax.

Thus it stands to reason that all companies (which often call themselves MGO's) running professional teams need to register with the revenue authorities in regard to declaring their winnings and the withholding of tax on their athletes.

Also read:

• Professional esports athletes must register for tax.
• Sponsorships of athletes.
• Prize Money

CounterStrike: GO - Teams that have qualified for National Team Trials.

The BOO! Protea CounterStrike: GO Team that attended IESF's World Championships - Busan.

With Mind Sports South Africa's National Team Trials (NTT) fast approaching, officials are getting all records ready for such event.

It is imperative that readers are aware that although the team has qualified for NTT, it is actually the members of the team that have qualified for such trials.

Thus teams are welcome to experiment with different combinations throughout the year in order to find the best possible team for trials. As a result, a team nay have more 5 members who qualify for  trials from which they will select their own 'dream team'.

As such, MSSA and its member clubs keep record of each and every player that plays for the various teams in order to ensure that suitably qualified players participate at the prestigious National Team Trials.

With Online Schools, Gauteng Provincial Championships, North West Provincial Championships, Provincial Online Championships, Free State Provincial Championships, and Mpumulanga Provincial Championships all to be played before MSSA's National Team Trials on 2 & 3 June 2018, there is ample time for cyber athletes to qualify.

South Africa already boasts a fine tradition at IESF's annual world championships. It is no small feat to be ranked 12th in the world as South Africa already is so ranked.

It is therefore hoped that all teams will avail themselves of the opportunity to qualify for trials and possibly be selected for the National Protea Esports Team.

The teams that have qualified to date  for the CounterStrike: GO esports title are:

CounterStrike: GO
Team Name	Club	Number of athletes
Masters of Masters of Mind Sports	Masters of Masters of Mind Sports	5
VxP CSGO	VexxedPhoenix	8
WBHS_CS:GOA	Westville Boys	5
District_Zero	Protea Heights Academy	5
Potchefstroom Gimnasium	Potchefstroom Gimnasium	5
WBHS/CS:GOB	Westville Boys	5
MC: GO 1	Maritzburg College	5
Northwood	Northwood	5
Limbros Alpha	Fragcon	5
Limbros Beta	Fragcon	5

Journey to a New World

Jason Batzofin being inducted into IeSF's Athlete's Commission in Shanghai, China

Journey to a New World

Just recently I left my home town and moved abroad in the hopes to pursue a future in eSports. There are many changes when you move, both within yourself as a person and your environment. And it all starts from the second you step off the airplane…

Coming from South Africa there are things that just don’t work, or not as well as they should. The infrastructure is lacking and being an eSports Athlete that does make life a lot harder. I found that it was especially hard to get consistent internet that doesn’t drop connection every hour or so. The speed was slow and the latency high. I arrived in London, England and found out that there were almost no homes that didn’t have fibre optic. The internet speed is such an important aspect of eSports.

There are other things that make living in London a huge benefit to myself. I could walk to the local shops to get what I needed without the fear of being run over by someone who didn’t have a license or being mugged on the way home. London being so close to the rest of Europe also has a massive benefit in that an eSports Athlete has easy access to other strong competition. Not only does this help myself in improving my game but it also helps Europe. By having so much competition so near they create a very strong central superpower in eSports. However….

It is very expensive. Nothing here is cheap and coming from a country where the currency gets weaker every day you feel the punch in everything you buy. And there are problems here that many other countries also have problems with. eSports coaching is almost nonexistent. The only way to find coaching for many of the eSports is online over Skype or the likes. There’s no one on one, face to face coaching and I find that that is a major problem in making eSports bigger and stronger.

The journey has only just begun and many more pros and cons will make themselves evident as time goes on. For now I am convinced that the pros far outweigh the cons.